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Iowa Code § 504B.5

Internal Revenue Code references

Iowa · Iowa Code Chapter 504B — Nonprofit Corporations and Federal Tax Liability · Status: effective

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Iowa Code § 504B.5, Internal Revenue Code references, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2263454
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All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.